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    <title>Furnishing details of outward supplies.</title>
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    <description>Section 37 mandates that registered persons, except specified exclusions, electronically furnish prescribed details of outward supplies by the tenth day of the month following the tax period; the Commissioner may notify extensions. Recipients must accept or reject communicated details within a prescribed response window, causing the supplier&#039;s records to be amended. Suppliers must rectify unmatched or erroneous outward-supply details in the prescribed manner, pay any tax and interest shortfall in the relevant return, and cannot rectify after the earlier of the September monthly return following the financial year or the relevant annual return.</description>
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    <pubDate>Sat, 17 Jun 2017 11:26:59 +0530</pubDate>
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